Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Using the Beneish M-score model: Evidence from non-financial companies listed on the Warsaw Stock Exchange

16 references·5 citing·28 second hop

FromToDepth

this work references cited by second hop

References

1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
1995Detecting Earnings Management.6,532 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2012Detecting Earnings Management3,821 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
1999The Detection of Earnings Manipulation1,299 cited
2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
2002The financial numbers game: detecting creative accounting practices424 cited
2004Can financial ratios detect fraudulent financial reporting?230 cited
2010A computational model for financial reporting fraud detection182 cited
2013Earnings Manipulation and Expected Returns157 cited
2015Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

154 cited

2016Using Beneish model to detect corporate financial statement fraud in Greece103 cited

Cited by

2023Impact of earnings management on working capital management efficiency39 cited
2024The application of machine learning to study fraud in the accounting literature25 cited
2022Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model23 cited
2025Machine Learning for Identifying Risk in Financial Statements: A Survey16 cited
2024Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility14 cited